Which of the Following Correctly Describes a Company's Approach to Pricing

Which of the following correctly describes a company's approach to pricing its products?

A) When a company is a price-setter, it will utilize a target costing approach to pricing.
B) When a company is a price taker, it will utilize a cost-plus approach to pricing.
C) When a company is a price-setter, it will use a cost-plus approach to pricing.
D) When a company is a price-setter, it doesn't have to categorize its costs as fixed and variable.